Filing of Form 349 via form (up to 40,000 records)

  • To electronically file "Form 349.Information Return.Summary declaration of intra-EU transactions" , access the web form available on the form 349 procedure page.Go to the e-Office, "Featured procedures", click on "File and view tax returns", "Form 349", "Filing for 2020 (up to 40,000 records)".

    Procedure Form 349.

    The web form for the year 2020 will only allow the correct records of a tax return to be filed in which errors have been detected.You can then go back to the tax return, make the appropriate changes, additions or deletions to records and submit a new return, with ALL the records you think the return should contain.

    We recommend that you clean up the tax register of your recipients prior to filing the tax return through the Tax Identification service to avoid identification errors.This service can be found in the “2019 Information Returns” campaign banner on the home page.

    Tax identification service

    We remind you that to file Form 349, you can identify yourself with an electronic certificate, DNIe or Cl@ve PIN.If you wish to access with Cl@ve, enter your DNI or NIE in the available field or click directly on the link "Access with electronic certificate or DNI" to select the digital signature.

    Identification of type of access

    To correctly view all parts of the form, before accessing, check the zoom and font size set in the browser (once the tax return has been submitted you can go back to the previous zoom and font size).

    • On Internet Explorer, go to "View" on the menu bar (if not activated, click the F10 key), "Text Size" and select "Medium".Under "Zoom" select 100%.You can also change the zoom directly from the "Tools" menu (gear icon at the top right).
    • On Google Chrome, go to "Settings", "Appearance", "Font size" and select "Medium (recommended)".Under "Page Zoom" select 100%.You can also change the zoom directly from "Zoom in/out" in the Chrome menu.
    • On Mozilla Firefox, access the browser menu, "Size" and select 100%, using the "+" and "-" signs. You can reduce the font from "Options", "General", "Language and appearance"."Fonts and colours", "Size".
    • On Safari, go to "View", "Zoom" or "Zoom Out".

    After identification, an initial window will appear where you must indicate the taxpayer's NIF.Then select one of the three available options:

    Taxpayer NIF

    • Continue: gives access to the form, for online completion and filing.It can give 3 options:

      • "Load the working session of the..." this option allows you to recover the data of a session you have previously saved.

      • "Load the tax return submitted on..."if you have already filed a return for the same NIF, form, year and period, you can recover it by marking this option and make modifications, add or delete records.

      • "Create a new tax return (if submitted, this implies the deletion of all previously submitted information)": select this option if you want to fill in the form from the beginning, without recovering data.Options Continue

    • Import: allows you to import a previously generated BOE format file that follows the current registry design.The file may have been obtained from the form itself, by exporting the tax return, or with an external program.

    • Import previous year:the form will automatically upload the records of the previous year's tax return that are active in the AEAT server for the taxpayer.To do this, you must access the form with the certificate, DNIe or Cl@ve PIN of the holder or an authorised person.

    After the initial window, you will access Form 349 with its different sections "Taxpayer and tax return summary" (this is the one that will be opened by default), “Intra-EU transactions" and "Changes".You can switch from one to the other from the "Sections" tab (the lower tabs can be shown or hidden from the "Show/Hide Information"</g> button at the bottom of the form).

    Fill in the “Data of the taxpayer” and “Person with whom to relate”.Please note that fields marked with an asterisk are required.

    The fields in the "Tax return summary" section are not enabled for completion, as they are self-calculating based on the data entered in the sections “Intra-EU transactions” and “Changes”. Taxpayer and summary

     

    Intra-EU transactions: in this section you will find a button panel from which you can add, remove and browse between the registers.To register a transaction, click “New record”, identified with a blank sheet and a green '+' sign.

    Intra-EU transactions section

    In the list of transactions, a list of all the records registered will be displayed with the information organised into columns.

    Using the icons in the "Status" column, you can easily check which records are correct and which contain errors, in order to make the corresponding changes, additions or deletions.

    You can access the details of each record by double-clicking on the NIF or by marking a particular record and clicking on "View selected operation".

    See taxpayer

    Once in the detail, you can go back to the general list by clicking "Back to the list of operations".

    Back to list of transactions

    From the list of transactions, you can make consultations by setting filter criteria.Click on “Consultation" at the top.In the new window, set the filter criteria and click on "Consult".

    Consultation button

    Consultation window

    A new tab will be activated in the lower part called "Consultation" next to the "Sections" and "Errors" tabs with the results obtained according to the established search criteria.

    The record information is extended in a single row across the width of the form, meaning that it is necessary to use the horizontal scroll bar to consult the rest.However, by double-clicking on any of the results, the registration information appears at the top of the form.

    Consultations tab

    From the “Changes” tab you can manage the different records using the functions available on the top.As with the transactions, there are options to add, remove and browse between the records. You can also access the details of each change, make consultations or view the validation status of each record.

    Changes section

    At the bottom of the screen you can find the options available in the form.

    To check if the tax return has been completed correctly, click the "Validate” button .The "Errors" tab will be enabled and the codes and descriptions of the warnings or errors detected will be displayed.

    Note: the notices inform of the appropriateness of reviewing certain information, but do not prevent the filing or export.Errors, however, need to be corrected before the tax return can be exported or filed.

    In the case of errors, when you click "Go to Error" the application will go directly to the box or section to be corrected.Using the option "Download error list" an XML file will be generated with all the errors detected, which you can open or save on your computer.

    Finally, if the tax return does not contain errors, you will receive the message "There are no errors".

    Notifications and errors

    File errors

    If you want to get a draft of the tax return before submitting it to review the data, you have the "Draft" tool that generates a PDF with the tax return, which is not valid for submission.The draft is displayed on screen and can also be downloaded through the "click here to download the PDF" option.Please note that to view the draft correctly, you need a PDF viewer such as Adobe Reader.To go back to the tax return from the draft click on "Back to tax return".To complete a new tax return, select "New Tax return".

    Draft Button

    Draft

    Using the "Save" option, you can save the data filled in up to that point on the server, even if the tax return is not validated (it may contain errors or be incomplete).This way you can leave the form without losing the information.In the same way, if the form were to be closed after the timeout due to inactivity, you could recover the data entered up to the time of saving.

    To recover the saved information, access Form 349 again.In the initial window, after introducing the NIF of the filing taxpayer and the period and pressing "Continue", select the option "Load work session from...".

    Note: It is not possible to store more than one tax return on the server using the "Save" option.The last saved session will overwrite the previous one.

    Save Button

    Save Window

    The form has a waiting time for inactivity. We recommend that you save the tax return periodically to avoid losing the information.

    By using the "Export” button you will generate a file of the tax return valid for filing, with the format of the published logical design (BOE format).This option requires the tax return to be validated (it must be complete and free of errors). The file will have the name NIF and the extension .349.It will be saved by default in the "Downloads" folder of the system or in the default directory of the browser, although you can select another directory.

    Export

    The exported file (or generated with an external program) can be imported into the form using the "Import" option.

    Import

    If the tax return already contains data, 2 import options will be offered after selecting the file:

    • A. Delete all records of Intra-EU transactions and changes and import (all existing recipients will be deleted before importing the file).
    • B. Add Intra-EU transactions and changed records to the current tax return (imported records will be added to the existing ones)

      Import options

    By clicking on "Help" you will obtain a PDF with the regulations and information related to Form 349 form, as well as the deadline, form, place of presentation and registry design.

    Help button

    To file the tax return, click on the “Sign and Send” button.

    Sign and send button

    A warning will be displayed informing you of the number of correct and incorrect records you have completed.If you wish to go back to the tax return to correct the errors before filing, click "NO".If you prefer to submit the correct records at this time and then correct the errors and submit a new tax return, click "Yes".

    Correct and incorrect records

    The new window will show the content of the tax return in code.Check the "OK" box to confirm the filing and click "Sign and Send" to continue with the filing.

    Sign and send window

    The result of a submitted tax return will be a reply page with an embedded PDF, the first page of which contains information on the tax return filing (registration entry number, Secure Verification Code, receipt number, date and time of tax return filing and details of the taxpayer). The following pages contain a complete copy of the tax return.

    In the event of partial filing, a notice will be given and the option of going back to the tax return to make the corresponding changes, additions or deletions will be offered.

    Filing receipt

    You can also recover the filed tax return by accessing the form again, identifying the taxpayer and selecting the options "Continue", “Recover tax return filed on...".

    When the tax return is taken up again, the list of recipients keeps all the records and includes the date of filing of those already submitted.

    Note: please note that the usual options for supplementing and substituting are not available on this form.Once the necessary corrections have been made, the full tax return must be submitted, including all records to be declared.Likewise, when a new tax return is filed, the previous one will be withdrawn.

    Back to tax return

    Useful links:

    electronic filing of form 349 form
  • Registry designs - Forms 300 to 399
  • Información sobre Firma digital (certificado o DNIe) y sistema Cl@ve PIN
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    Register of Power of attorney and list of procedures